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    August 21, 2026   Case Laws Customs
    Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
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    August 21, 2026   Case Laws Money Laundering
    Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleg...
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    August 20, 2026   Notifications Law of Competition
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    August 20, 2026   Case Laws GST
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    August 20, 2026   Case Laws GST
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    August 20, 2026   Case Laws GST
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    August 20, 2026   Case Laws GST
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August 21, 2026   Case Laws Customs
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed value.
August 21, 2026   Case Laws IBC
Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
August 21, 2026   Case Laws IBC
Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
August 21, 2026   Case Laws IBC
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company records.
August 21, 2026   Case Laws IBC
Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
August 21, 2026   Case Laws Money Laundering
Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
August 21, 2026   Case Laws Money Laundering
Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
August 21, 2026   Case Laws Money Laundering
Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleged facilitators.
August 21, 2026   Case Laws Service Tax
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provider exemption.
August 21, 2026   Case Laws Service Tax
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability.
August 21, 2026   Case Laws Service Tax
Merchant discount rate taxation bars a separate service-tax levy on issuing bank interchange fees already included in the composite charge.
August 21, 2026   Case Laws Indian Laws
Cheating and criminal conspiracy require proof of dishonest inducement and a proven agreement, not suspicion or selective attribution.
August 20, 2026   Case Laws GST
Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.
August 20, 2026   Notifications Law of Competition
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period expires.
August 20, 2026   Case Laws GST
Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.
August 20, 2026   Case Laws GST
GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.
August 20, 2026   Case Laws GST
Road-access annuity exemption excludes deferred payments that constitute consideration for taxable road works-contract services under concession arrangements.
August 20, 2026   Case Laws GST
Uncomputed GST liability for transporter supports regular bail in alleged clandestine goods transportation without invoices and e-way bills.
August 20, 2026   Case Laws GST
Classification of Psyllium seeds as dried goods denies fresh-produce exemption and results in GST liability.
August 20, 2026   Case Laws Income Tax
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge.

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Customs

The Commissioner of Customs notified an additional 7,824 SQM of...

Customs area extension for a container freight station: additional land notified for unloading and loading operations under customs control.

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Customs May 14, 2026 Circulars
The Commissioner of Customs notified an additional 7,824 SQM of land adjoining M/s Indev Infra Private Limited's existing Container Freight Station as a customs area for unloading imported goods and loading export goods. The notification specifies the added customs area limits by reference to the schedule and map, subject to compliance with the Customs Act, 1962 and applicable government or customs instructions. As a result, the total notified CFS area stands at 45,864 SQM.
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Acts Income Tax
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